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Value-Added Tax Act, 1991 (Act No. 89 of 1991)



Regulations issued in terms of Section 28(7) of the Value-added Tax Act, 1991, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures


Notice No. R. 312

12 March 2004


South African Revenue Service


By virtue of the power vested in me by section 28(7) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), I , Trevor Andrew Manuel, Minister of Finance, hereby make the following regulations, as set out in the Schedule hereto, prescribing the procedures for submitting a return in electronic format and the requirements for an electronic signature as contemplated in section 28(6).



T A Manuel

Minister of Finance